Annual report pursuant to Section 13 and 15(d)

FAIR VALUE MEASUREMENTS (Tables)

v3.21.2
FAIR VALUE MEASUREMENTS (Tables)
 12 Months Ended
Sep. 30, 2021
Fair Value Disclosures [Abstract]  
Fair Value of Assets and Liabilities Measured on a Recurring Basis
As of September 30, 2021 and 2020, the fair values of the Company's assets and liabilities measured on a recurring basis were categorized as follows:
  September 30, 2021
  Level 1 Level 2 Level 3 Total
Assets:
Derivatives (1)
$ —  $ 209  $ —  $ 209 
Equity and fixed income mutual funds —  6,936  —  6,936 
Life insurance policies —  4,626  —  4,626 
Total assets at fair value $ —  $ 11,771  $ —  $ 11,771 
Liabilities:        
   Derivatives (1)
$ —  $ 2,232  $ —  $ 2,232 
Total liabilities at fair value $ —  $ 2,232  $ —  $ 2,232 
(1) Interest rate swaps and cross currency swaps are valued based on observable market swap rates and are classified within Level 2 of the fair value hierarchy.

  September 30, 2020
  Level 1 Level 2 Level 3 Total
Assets:
Equity and fixed income mutual funds $ —  $ 24,610  $ —  $ 24,610 
Life insurance policies —  4,621  —  4,621 
Total assets at fair value $ —  $ 29,231  $ —  $ 29,231 
Liabilities:        
   Derivatives (1)
$ —  $ 7,792  $ —  $ 7,792 
Total liabilities at fair value $ —  $ 7,792  $ —  $ 7,792 
(1) Interest rate swaps are valued based on observable market swap rates and are classified within Level 2 of the fair value hierarchy.